MOHAMMAD AMIR AHMAD KHAN Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) Raja Mohammad Amir Ahmad Khan of Mahmudabad in the district of Sitapur executed a deed of waqf. Having duly signed it and got it attested, he presented it on 15-9-1948, under Section 31, Stamp Act, (hereinafter referred to as "the Act") to the Deputy Commissioner (Collector) of Sitapur for his opinion as to the stamp duty with which it was chargeable. The Deputy Commissioner, being himself in doubt, referred the matter to the Board of Revenue under Section 56(2) of the Act. The matter remained pending before the Board for a considerable length of time but eventually it was held that the document was a deed of settlement as defined in Section 2(24) of the Act and as such liable to duty in accordance with Article 58.

(2.) On 29-10-1951, the Deputy Commissioner held that Rs. 85,598/7/- were payable as stamp duty in respect of the deed and ordered that the Raja should deposit the said amount within 15 days. A notice to this effect was served on the Raja on 10-11-1951, and he moved a petition in this Court under Article 226 of the Constitution but that was rejected in November 1952 as being premature.

(3.) On 2-2-1954, a further notice was served upon the Raja directing him to deposit Rs. 85,598/7/together with a penalty of Rs. 5/- within one month, otherwise proceedings would have to be taken under Section 48 of the Act. The Raja again moved this Court on 1-3-1954, alleging that the imposition of a stamp duty of Rs. 85,598/7/- and of the penalty of Rs. 5/- was against the law and was ultra vires of the Collector acting under Section 31 of the Act. It was accordingly prayed that a writ of prohibition, or certiorari or other appropriate writ be issued under Article 226 of the Constitution prohibiting the Collector from realising the duty and penalty. It was also prayed that the order assessing the duty and imposing the penalty, be quashed.